WTO框架下中国工业补贴方式的改进探析
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摘要
补贴作为国家用以发展本国产业或吸引外国投资的主要产业政策工具之一,是政府鼓励企业或产业的建立或经营的一种财务支持。目前,中国的工业领域中,中央层面的法律补贴有出口退税、进口国产设备退税等禁止性补贴,并且企业专向性、行业专向性、地区专向性补贴是中国补贴体系的主体。除此以外,地方层面或事实层面的工业补贴更是不计其数。以上工业补贴方式与WTO框架下的补贴规则存在较大冲突。因此,中国应当借鉴世界各国经验,尤其是全球反补贴争端的主要发起国或组织在工业补贴方式设定中的先进经验,遵守条约义务,对中国的补贴方式进行逐步改进,并扭转中国在国外对华反补贴争端中的被动地位,不仅清理禁止性补贴、重塑可诉性补贴,而且强化与优化不可诉补贴,促使中国工业在财政支持下更加协调地发展。
本文首先以补贴的概念为切入点,深入阐述了工业补贴的定义、构成要素,进而通过梳理《关贸总协定》、《补贴与反补贴措施守则》和《SCM协定》中工业补贴的相关内容,进而明确了工业补贴规则的历史沿革。
工业补贴的国际评价标准是分析中国工业补贴现状的工具和基础。本文以WTO框架下的《SCM协议》为依据,以贸易扭曲理论和贸易损害理论等经济学观点为衡量标准,分析禁止性补贴、可诉性补贴和不可诉补贴三种分类的认定标准,并以此为平台,深入分析其贸易影响。
“他山之石,可以攻玉”,中国工业补贴方式的改进必须借鉴西方发达国家的成功经验。因此,本文选取美国、欧盟和加拿大等主要国家或地区为研究对象,阐述并分析各国在工业补贴设定中的典型措施,如美国的高科技和能源工业补贴政策、匈牙利的中小企业工业补贴政策、奥地利的市场开拓工业补贴政策,以及加拿大的亚特兰大创新基金和西部地区经济伙伴关系协定。中国工业补贴现状的分析是改进中国工业补贴方式的立足点。长期以来,中国工业补贴的现状主要表现在:禁止性工业补贴依然存在、其他专向性工业补贴成为主体、不可诉的工业补贴应用狭窄。同西方发达国家相比,中国的工业补贴在设定方面缺乏技术性,与WTO规则冲突较大。
因此,在未来的国际贸易中,中国工业补贴方式的改进应当从如下几个方面展开:第一,在清理禁止性补贴方面,取消出口补贴的关税和国内税退税、推动部分公共金融机构的自主经营、改造中小企业的国际市场开拓资金、改造内外资企业国产设备采购补贴;第二,在重塑其他专向性补贴方面,改造能源类工业补贴、改造高科技企业补贴、转化国家开发银行的优先贷款;第三,在加强不可诉补贴方面,对类似于不可诉的研发资助、不可诉的落后地区资助、不可诉的环境保护资助的可诉性补贴进行强化应用。
综上所述,在世界贸易自由化浪潮下,中国的补贴数量繁多且与WTO法律框架下的补贴规则存在很大冲突;WTO法律框架下禁止性补贴和其他专向性补贴是中国补贴的主要方式,而负面影响较小的不可诉补贴则应用狭窄。因此,中国应当遵守入世义务,改进中国补贴方式,清理禁止性补贴、改造其他专业性补贴,并逐步将补贴重心置于WTO法律框架下限制性的专向性补贴上,从而积极推动中国经济的健康快速发展。
As one of the main industrial policy tools for the development of their own industries or to attract foreign investment, subsidy is one of the financial supports for government to encourage the establishment or business of enterprise or industry. At present, in China's industrial areas, the central level of legal subsidies include prohibited subsidies, such as export tax rebates, import of domestic equipment, and Enterprise special, industry special, area special subsidies is the mainstay of China's subsidy system. In addition, industrial subsidies of local level or actual levels are incalculable. The above-mentioned industrial subsidies and subsidy rules under the WTO framework exists larger conflict. Therefore, China should draw on experience of all countries in the world, especially the advanced experience in the subsidy manner set of main sponsors in global countervailing disputes. Moreover, china should comply with treaty obligations, gradually improve the Chinese way of subsidies, and reverse the passive position of China in Foreign countervailing disputes with China, not only clear prohibited subsidies, remodel actionable subsidies, and strengthen and optimize the non-actionable subsidies to realize a more coordinated development for Chinese industry under the financial support.
This paper first to the concept of subsidies for the entry point, in-depth on the definition of industrial subsidies and the elements, then combing industrial subsidies in the relevant content through the“GATT”,“Subsidies and Countervailing Measures Code”and“SCM Agreement”. And I then defined the rules of industrial subsidies History.
The classification standard of industrial subsidies is the prerequisite and basis for the status quo of China's industrial subsidies. In this paper, I use“SCM Agreement”of the WTO framework as basis; use the negative impact of subsidies as measure, then analysis of prohibited subsidies, actionable subsidies and non-actionable subsidies, and as a platform for in-depth analysis of its standards identified.
“He's Mountain Stone, you can attack Jade,”the Chinese way of improving industrial subsidies must learn from the successful experience of developed western countries. Therefore, we selected the United States, the European Union and Canada, and other major countries or regions for the study, described and analysis of industrial subsidies set in typical measures, such as the U.S.“The Advanced Technology Program”and“Renewable Energy Resources”, Hungary's industrial subsidies for SMEs, Austria's“Promotion of Market Exploration”, and Canada’s“the Atlantic Innovation Fund”and“Western Economic Partnership Agreements”.
The status quo of China's industrial subsidies means the starting point for improvement. For a long time, China's status quo of industrial subsidies mainly is as follows: Prohibition industrial subsidies still exist; the other special subsidies become the main industrial subsidies, non-actionable subsidies of the industrial application of narrow. Compared with developed Western countries, China's industrial subsidies lack of technical in setting, larger conflict with WTO rules.
Therefore, in future international trade, China's industrial subsidies should be to improve the way from the following aspects: First, in the aspect of liquidation of the prohibited subsidies, eliminate export subsidies and domestic tax rebates, promote some public financial institutions to the autonomy Management, reform SMEs’international market-develop capital project, reform domestic equipment subsidies for Foreign-funded enterprises and domestic -funded enterprises; second, in the field of the remodeling of other special subsidies, reform the energy industry subsidies, reform subsidies of high-tech enterprise, transform prior loans of the State Development Bank; third, in strengthening the non-actionable subsidies, strengthen non-actionable subsidies in development, increase in the backward areas of non-actionable subsidies, the Environmental Protection optimize non-actionable subsidies.
To sum up, under the wave of liberalization in world trade, China has numerous amounts of subsidies and has a lot of conflict with WTO legal framework for subsidies; prohibited subsidies and other special subsidies under WTO legal framework are the main form of China; and non-actionable subsidies of smaller negative impact are narrow application. Therefore, China should abide by the WTO obligations, improve China's subsidies, clean-up of prohibited subsidies, reform subsidies of other professions, and gradually focus on subsidies under the WTO legal framework of the non-actionable subsidies, thus actively promoting the healthy and rapid development of China's economic.
本文首先以补贴的概念为切入点,深入阐述了工业补贴的定义、构成要素,进而通过梳理《关贸总协定》、《补贴与反补贴措施守则》和《SCM协定》中工业补贴的相关内容,进而明确了工业补贴规则的历史沿革。
工业补贴的国际评价标准是分析中国工业补贴现状的工具和基础。本文以WTO框架下的《SCM协议》为依据,以贸易扭曲理论和贸易损害理论等经济学观点为衡量标准,分析禁止性补贴、可诉性补贴和不可诉补贴三种分类的认定标准,并以此为平台,深入分析其贸易影响。
“他山之石,可以攻玉”,中国工业补贴方式的改进必须借鉴西方发达国家的成功经验。因此,本文选取美国、欧盟和加拿大等主要国家或地区为研究对象,阐述并分析各国在工业补贴设定中的典型措施,如美国的高科技和能源工业补贴政策、匈牙利的中小企业工业补贴政策、奥地利的市场开拓工业补贴政策,以及加拿大的亚特兰大创新基金和西部地区经济伙伴关系协定。中国工业补贴现状的分析是改进中国工业补贴方式的立足点。长期以来,中国工业补贴的现状主要表现在:禁止性工业补贴依然存在、其他专向性工业补贴成为主体、不可诉的工业补贴应用狭窄。同西方发达国家相比,中国的工业补贴在设定方面缺乏技术性,与WTO规则冲突较大。
因此,在未来的国际贸易中,中国工业补贴方式的改进应当从如下几个方面展开:第一,在清理禁止性补贴方面,取消出口补贴的关税和国内税退税、推动部分公共金融机构的自主经营、改造中小企业的国际市场开拓资金、改造内外资企业国产设备采购补贴;第二,在重塑其他专向性补贴方面,改造能源类工业补贴、改造高科技企业补贴、转化国家开发银行的优先贷款;第三,在加强不可诉补贴方面,对类似于不可诉的研发资助、不可诉的落后地区资助、不可诉的环境保护资助的可诉性补贴进行强化应用。
综上所述,在世界贸易自由化浪潮下,中国的补贴数量繁多且与WTO法律框架下的补贴规则存在很大冲突;WTO法律框架下禁止性补贴和其他专向性补贴是中国补贴的主要方式,而负面影响较小的不可诉补贴则应用狭窄。因此,中国应当遵守入世义务,改进中国补贴方式,清理禁止性补贴、改造其他专业性补贴,并逐步将补贴重心置于WTO法律框架下限制性的专向性补贴上,从而积极推动中国经济的健康快速发展。
As one of the main industrial policy tools for the development of their own industries or to attract foreign investment, subsidy is one of the financial supports for government to encourage the establishment or business of enterprise or industry. At present, in China's industrial areas, the central level of legal subsidies include prohibited subsidies, such as export tax rebates, import of domestic equipment, and Enterprise special, industry special, area special subsidies is the mainstay of China's subsidy system. In addition, industrial subsidies of local level or actual levels are incalculable. The above-mentioned industrial subsidies and subsidy rules under the WTO framework exists larger conflict. Therefore, China should draw on experience of all countries in the world, especially the advanced experience in the subsidy manner set of main sponsors in global countervailing disputes. Moreover, china should comply with treaty obligations, gradually improve the Chinese way of subsidies, and reverse the passive position of China in Foreign countervailing disputes with China, not only clear prohibited subsidies, remodel actionable subsidies, and strengthen and optimize the non-actionable subsidies to realize a more coordinated development for Chinese industry under the financial support.
This paper first to the concept of subsidies for the entry point, in-depth on the definition of industrial subsidies and the elements, then combing industrial subsidies in the relevant content through the“GATT”,“Subsidies and Countervailing Measures Code”and“SCM Agreement”. And I then defined the rules of industrial subsidies History.
The classification standard of industrial subsidies is the prerequisite and basis for the status quo of China's industrial subsidies. In this paper, I use“SCM Agreement”of the WTO framework as basis; use the negative impact of subsidies as measure, then analysis of prohibited subsidies, actionable subsidies and non-actionable subsidies, and as a platform for in-depth analysis of its standards identified.
“He's Mountain Stone, you can attack Jade,”the Chinese way of improving industrial subsidies must learn from the successful experience of developed western countries. Therefore, we selected the United States, the European Union and Canada, and other major countries or regions for the study, described and analysis of industrial subsidies set in typical measures, such as the U.S.“The Advanced Technology Program”and“Renewable Energy Resources”, Hungary's industrial subsidies for SMEs, Austria's“Promotion of Market Exploration”, and Canada’s“the Atlantic Innovation Fund”and“Western Economic Partnership Agreements”.
The status quo of China's industrial subsidies means the starting point for improvement. For a long time, China's status quo of industrial subsidies mainly is as follows: Prohibition industrial subsidies still exist; the other special subsidies become the main industrial subsidies, non-actionable subsidies of the industrial application of narrow. Compared with developed Western countries, China's industrial subsidies lack of technical in setting, larger conflict with WTO rules.
Therefore, in future international trade, China's industrial subsidies should be to improve the way from the following aspects: First, in the aspect of liquidation of the prohibited subsidies, eliminate export subsidies and domestic tax rebates, promote some public financial institutions to the autonomy Management, reform SMEs’international market-develop capital project, reform domestic equipment subsidies for Foreign-funded enterprises and domestic -funded enterprises; second, in the field of the remodeling of other special subsidies, reform the energy industry subsidies, reform subsidies of high-tech enterprise, transform prior loans of the State Development Bank; third, in strengthening the non-actionable subsidies, strengthen non-actionable subsidies in development, increase in the backward areas of non-actionable subsidies, the Environmental Protection optimize non-actionable subsidies.
To sum up, under the wave of liberalization in world trade, China has numerous amounts of subsidies and has a lot of conflict with WTO legal framework for subsidies; prohibited subsidies and other special subsidies under WTO legal framework are the main form of China; and non-actionable subsidies of smaller negative impact are narrow application. Therefore, China should abide by the WTO obligations, improve China's subsidies, clean-up of prohibited subsidies, reform subsidies of other professions, and gradually focus on subsidies under the WTO legal framework of the non-actionable subsidies, thus actively promoting the healthy and rapid development of China's economic.
引文
1 余盛兴,美国对华祭起“反补贴”大旗,WTO 经济导刊,2007)(3)。
2 Appellate Body Report on Canada - Dairy (Article 21.5 - New Zealand and US), pares 123-125
4 韩立余,WTO 案例及评析(1995-1999)(下卷)[M]. 北京: 中国人民大学出版社 2000, 161-197.
5 韩立余,美国对加拿大针叶木材的临时反补贴措施违规[N]. 国际商报, 2002 年 10 月 7 日,第 7 版
6 Panel Report on Canada - Aircraft (WT/DS46/AB/R)
7 参见彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
8 参见《SCM 协议》第 25 条,“Members shall ensure that their notifications contain the following information: (i) form of a subsidy (i.e. grant, loan, tax concession, etc.)……”
9 参见彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
10 彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
11 Minutes of the Regular Meeting Held on 1-2 November 1999.G/SCM/M/24,26 April 2000.
12 Panel Report on Canada – Measures Affecting the Export of Civilian Aircraft,1999.8.20,WT/DS70
13 Panel Report on United States-Tax Treatment for Foreign Sales Corporations,2000.3.20, WT/DS108,(Article21.5 - EC)
14 Appellate Body Report on Canada –Certain Measures Affecting the Automotive Industry, WT/DS 139 and 142,2000.7.19
15 Australia – Subsidies Provided to Producers and Exporters of Automotive Leather II,WT/DS126,1999.6.16
16 Appellate Body Report on Canada –Certain Measures Affecting the Automotive Industry, WT/DS 139 and 142,2000.7.19
17 Gary Clyde Hulfauer and Joanna Shelton Erb, Subsidies in international Trade(1984),MIT Press, p.21
18 [美]保罗·克鲁格曼、茅瑞斯·奥伯斯法尔德著,《国际经济法学》(第五版),海闻等译,中国人民大学出版社,2002 年版,第 188 页。
19 李本,补贴与反补贴制度分析,北京大学出版社,2005 年第 1 版,37 页。
20 彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版,第 142 页。
23 李本,补贴与反补贴制度分析,北京大学出版社,2005 年,49 页。
24 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/123/USA), 15 November 2007. p.45—p.47.
25 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/123/USA), 15 November 2007, p.12—p.14.
26 参阅 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/EEC/Add.12),23 November 2007。 27 匈牙利货币(福林)单位
28 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/EEC/Add.1), 22 November 2007, p.12—p.13.
29 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/CAN, 11 October 2007, p.15.
30 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/CAN, 11 October 2007, p.17—p.18.
69 参见《补贴与反补贴措施协议》第 8 条“不可起诉补贴的涵义”。
72 叶全良等,国际商务与反补贴,北京,人民出版社,2005 年第 1 版,第 79 页。
73 叶全良等,国际商务与反补贴,人民出版社,2005 年,第 81 页。
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2 Appellate Body Report on Canada - Dairy (Article 21.5 - New Zealand and US), pares 123-125
4 韩立余,WTO 案例及评析(1995-1999)(下卷)[M]. 北京: 中国人民大学出版社 2000, 161-197.
5 韩立余,美国对加拿大针叶木材的临时反补贴措施违规[N]. 国际商报, 2002 年 10 月 7 日,第 7 版
6 Panel Report on Canada - Aircraft (WT/DS46/AB/R)
7 参见彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
8 参见《SCM 协议》第 25 条,“Members shall ensure that their notifications contain the following information: (i) form of a subsidy (i.e. grant, loan, tax concession, etc.)……”
9 参见彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
10 彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版。
11 Minutes of the Regular Meeting Held on 1-2 November 1999.G/SCM/M/24,26 April 2000.
12 Panel Report on Canada – Measures Affecting the Export of Civilian Aircraft,1999.8.20,WT/DS70
13 Panel Report on United States-Tax Treatment for Foreign Sales Corporations,2000.3.20, WT/DS108,(Article21.5 - EC)
14 Appellate Body Report on Canada –Certain Measures Affecting the Automotive Industry, WT/DS 139 and 142,2000.7.19
15 Australia – Subsidies Provided to Producers and Exporters of Automotive Leather II,WT/DS126,1999.6.16
16 Appellate Body Report on Canada –Certain Measures Affecting the Automotive Industry, WT/DS 139 and 142,2000.7.19
17 Gary Clyde Hulfauer and Joanna Shelton Erb, Subsidies in international Trade(1984),MIT Press, p.21
18 [美]保罗·克鲁格曼、茅瑞斯·奥伯斯法尔德著,《国际经济法学》(第五版),海闻等译,中国人民大学出版社,2002 年版,第 188 页。
19 李本,补贴与反补贴制度分析,北京大学出版社,2005 年第 1 版,37 页。
20 彭岳,贸易补贴的法律规制,法律出版社,2007 年第 1 版,第 142 页。
23 李本,补贴与反补贴制度分析,北京大学出版社,2005 年,49 页。
24 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/123/USA), 15 November 2007. p.45—p.47.
25 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/123/USA), 15 November 2007, p.12—p.14.
26 参阅 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/EEC/Add.12),23 November 2007。 27 匈牙利货币(福林)单位
28 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/EEC/Add.1), 22 November 2007, p.12—p.13.
29 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/CAN, 11 October 2007, p.15.
30 New and full notification pursuant to article XVI:1 of the GATT 1994 and article 25 of SCM (G/SCM/N/155/CAN, 11 October 2007, p.17—p.18.
69 参见《补贴与反补贴措施协议》第 8 条“不可起诉补贴的涵义”。
72 叶全良等,国际商务与反补贴,北京,人民出版社,2005 年第 1 版,第 79 页。
73 叶全良等,国际商务与反补贴,人民出版社,2005 年,第 81 页。
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